SELECT 
  cscart_products_categories.product_id, 
  GROUP_CONCAT(
    IF(
      cscart_products_categories.link_type = "M", 
      CONCAT(
        cscart_products_categories.category_id, 
        "M"
      ), 
      cscart_products_categories.category_id
    )
  ) AS category_ids, 
  product_position_source.position AS position 
FROM 
  cscart_products_categories 
  INNER JOIN cscart_categories ON cscart_categories.category_id = cscart_products_categories.category_id 
  AND cscart_categories.storefront_id IN (0, 1) 
  AND (
    cscart_categories.usergroup_ids = '' 
    OR FIND_IN_SET(
      0, cscart_categories.usergroup_ids
    ) 
    OR FIND_IN_SET(
      1, cscart_categories.usergroup_ids
    )
  ) 
  AND cscart_categories.status IN ('A', 'H') 
  LEFT JOIN cscart_products_categories AS product_position_source ON cscart_products_categories.product_id = product_position_source.product_id 
  AND product_position_source.category_id = 7165 
WHERE 
  cscart_products_categories.product_id IN (
    87373, 82508, 90149, 90164, 90764, 90765, 
    90142, 90157, 90762, 90763, 90148, 
    90163, 82531, 87369, 84072, 84080, 
    82541, 90759, 90147, 90162, 82440, 
    87368, 87363, 84071
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00115

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "38.07"
    },
    "grouping_operation": {
      "using_filesort": false,
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_products_categories",
            "access_type": "range",
            "possible_keys": [
              "PRIMARY",
              "link_type",
              "pt"
            ],
            "key": "pt",
            "used_key_parts": [
              "product_id"
            ],
            "key_length": "3",
            "rows_examined_per_scan": 42,
            "rows_produced_per_join": 42,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "4.48",
              "eval_cost": "4.20",
              "prefix_cost": "8.68",
              "data_read_per_join": "672"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (87373,82508,90149,90164,90764,90765,90142,90157,90762,90763,90148,90163,82531,87369,84072,84080,82541,90759,90147,90162,82440,87368,87363,84071))"
          }
        },
        {
          "table": {
            "table_name": "product_position_source",
            "access_type": "eq_ref",
            "possible_keys": [
              "PRIMARY",
              "pt"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id",
              "product_id"
            ],
            "key_length": "6",
            "ref": [
              "const",
              "nuie_scalesta_net.cscart_products_categories.product_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 42,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "10.50",
              "eval_cost": "4.20",
              "prefix_cost": "23.38",
              "data_read_per_join": "672"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        },
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "eq_ref",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id"
            ],
            "key_length": "3",
            "ref": [
              "nuie_scalesta_net.cscart_products_categories.category_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 2,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "10.50",
              "eval_cost": "0.21",
              "prefix_cost": "38.08",
              "data_read_per_join": "5K"
            },
            "used_columns": [
              "category_id",
              "usergroup_ids",
              "status",
              "storefront_id"
            ],
            "attached_condition": "((`nuie_scalesta_net`.`cscart_categories`.`storefront_id` in (0,1)) and ((`nuie_scalesta_net`.`cscart_categories`.`usergroup_ids` = '') or (0 <> find_in_set(0,`nuie_scalesta_net`.`cscart_categories`.`usergroup_ids`)) or (0 <> find_in_set(1,`nuie_scalesta_net`.`cscart_categories`.`usergroup_ids`))) and (`nuie_scalesta_net`.`cscart_categories`.`status` in ('A','H')))"
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
82440 7177M
82508 7165,7168,7176M 0
82531 7178M
82541 7179M
84071 7319,7193M
84072 7319,7193M
84080 7319,7193M
87363 7177M
87368 7177M
87369 7177M
87373 7176M
90142 7319,7193M
90147 7319,7193M
90148 7319,7193M
90149 7319,7193M
90157 7319,7193M
90162 7319,7193M
90163 7319,7193M
90164 7319,7193M
90759 7165,7328M 0
90762 7165,7328M 0
90763 7165,7328M 0
90764 7165,7328M 0
90765 7165,7328M 0